A non-contact tag such as a Radio Frequency Identification tag (RFID tag) is attached to (or also imbedded in) a recording medium such as a sheet. An image is formed on a recording medium and at the same time, data is recorded on the non-contact tag. For example, JP-A-2005-197835 describes that when an image is formed on a sheet based on image data, the original data of the image data is recorded on the non-contact tag attached to the sheet in order to make the original data available for later user.